问答题 Marvel Co owns a patent which was purchased in the prior year for $50,000. It has an estimated useful life of five years and the company's policy is to charge amortisation expense on a reducing balance basis.
Which four of the following information must be disclosed in respect of the patent in accordance with IAS 38 Intangible Assets? ______
(1)A reconciliation of carrying amount at the beginning and end of the period.
(2)The accumulated amortisation at the beginning and end of the period.
(3)The name of the patent.
(4)The amortisation expense for the period.
(5)How the brand will be used in the business.
(6)The useful life of the patent.
单选题Which of the following statements about contracts of employment is true?
单选题Which of the following statements as regards an acceptance of an offer ‘subject to contract’ is true?
单选题Where directors make a false statement of solvency prior to a members’ voluntary liquidation, which of the following have they committed under the relevant legislation?
单选题Which of the following courts deal with civil law matters ONLY?
单选题What type of contract does an employee have?
单选题Which of the following requires court approval before the appointment of an administrator?
单选题Which TWO of the following apply to shares of companies whose names end in ‘Ltd’?
(1) They may not be issued to non-members
(2) They may not be offered to the public
(3) They may not be transferred
(4) They may not be traded on the stock exchange
单选题A breach of a contractual warranty enables the injured party to do which of the following?
单选题Which of the following exists as a separate legal entity from its members?
单选题In relation to wrongful trading, the standard against which the conduct of directors will be assessed is which of the following?
单选题Jo promises to pay a reward for the return of her lost phone. Mia finds the phone and returns it to Jo.
Which of the following types of consideration has Mia provided?
单选题In a potential redundancy situation, an employee may lose the right to payment if they reject an offer of alternative employment within the business.
Which of the following will allow the employee to reject the employment offered and claim redundancy?
单选题In contract law, the ‘market rule’ arises in relation to which of the following?
单选题Which of the following is the consequence when a patient signs a medical consent form before an operation?
单选题Which of the following are owed a duty of care by auditors when preparing a company’s audit report?
单选题Where a business includes a term in a contract which excludes liability for death and personal injuries through negligence, which of the following states the effect of the term?
单选题Su had just passed her driving test when she negligently drove into a pedestrian.
What standard of care will Su be judged by?
单选题Statutory redundancy payment is calculated on the basis of which of the following?
单选题Which of the following statements regarding the age limits for serving as a director in a public limited company is true?